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Vermont Statutes Annotated — Title 32 (Taxation and Finance)

32 V.S.A. § 5913

Part-year residence

Official textlegislature.vermont.gov

For purposes of this subchapter, if a shareholder of an S corporation is both a resident and nonresident of Vermont during any taxable period, the shareholder’s pro rata share of the S corporation’s income attributable to Vermont and income not attributable to Vermont for the taxable period shall be further prorated between the shareholder’s periods of residence and nonresidence during the taxable period, in accordance with the number of days in each period. (

Last amended: Added 1995, No. 169 (Adj. Sess.), § 21, eff. May 15, 1996.)

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In this chapter (40 sections)
  1. 151-5875 · Repealed. 1997, No. 156 (Adj. Sess.), § 37
  2. 151-5881 · Repealed. 1997, No. 156 (Adj. Sess.), § 37
  3. 151-5882 · Time limitation on notices of deficiency and assessment of…
  4. 151-5883 · Determination of deficiency, refund, or assessment
  5. 151-5884 · Refunds; petitions for refunds
  6. 151-5885 · Procedure for hearings by Commissioner; appeals
  7. 151-5886 · Payment and collection of deficiencies and assessments;…
  8. 151-5887 · Remedy exclusive; determination final
  9. 151-5888 · Determination of taxable income and income tax liability…
  10. 151-5891 · Tax a debt to the State
  11. 151-5892 · Action to collect taxes; limitations
  12. 151-5893 · Levy for nonpayment
  13. 151-5894 · Liability for failure or delinquency
  14. 151-5895 · Tax liability as property lien
  15. 151-5901 · Consent to use or disclosure of information
  16. 151-5902 · Persons preparing returns
  17. 151-5903 · Exceptions
  18. 151-5910 · Definitions; federal conformity
  19. 151-5911 · Taxation of an S corporation and its shareholders
  20. 151-5912 · Repealed. 2015, No. 134 (Adj. Sess.), § 13, eff. May 25, 2016
  21. 151-5913 · Part-year residence
  22. 151-5914 · Returns and mandatory payments
  23. 151-5915 · Minimum tax
  24. 151-5916 · Tax credits
  25. 151-5920 · Returns and mandatory payments
  26. 151-5921 · Minimum tax
  27. 151-5922 · Financial services development tax credit
  28. 151-5923 · 151-5923
  29. 151-5925 · Repealed. 2015, No. 57, § 98, effective June 11, 2015
  30. 151-5926 · Repealed. 2005, No. 75, § 16, eff. June 23, 2005
  31. 151-5927 · 151-5927
  32. 151-5929 · Repealed. 2005, No. 94 (Adj. Sess.), § 5, eff. March 8, 2006
  33. 151-5930 · Repealed. 2005, No. 94 (Adj. Sess.), § 5, eff. March 8, 2006
  34. 151-5930a · 151-5930a
  35. 151-5930c · 151-5930c
  36. 151-5930j · Repealed. 2005, No. 184 (Adj. Sess.), § 16
  37. 151-5930k · Repealed. 2005, No. 184 (Adj. Sess.), § 4(a), eff. January…
  38. 151-5930n · Repealed. 2005, No. 183 (Adj. Sess.), § 16(b)
  39. 151-5930p · 151-5930p
  40. 151-5930t · Repealed. 2005, No. 207 (Adj. Sess.), § 12, eff. May 31,…
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